Current sheets may be the origin of fast dissipation rates in many MHD
systems. The structure, formation and destruction of current sheets i
n force free MHD turbulence is reviewed. Special attention is given to
the topological constraints that limit the possible sites of current
sheets. The importance of field lines that form closed loops, includin
g null-null loops, and the current sheets that form on them is discuss
ed. In many situations the MHD approximation describes the plasma away
from the current sheets but not in the immediate vicinity of the shee
ts. The plasma processes operating in the sheets are considered briefl
y.